https://www.taxtmi.com/highlights?id=56125 Penalty proceedings u/s 271C - Failure to deduct TDS u/s 194C - the payment of EDC is not for carrying out any specific work to be done by HUDA for and on behalf of the assessee but rather DTCP which is a Government Department which levies these charges for carrying out external development and engages the services of HUDA for execution of the work. - There was no TDS liability and, therefore, the impugned penalty was not leviable - AT en-us Wed, 30 Dec 2020 11:33:24 +0530 Wed, 30 Dec 2020 11:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56125 Penalty proceedings u/s 271C - Failure to deduct TDS u/s 194C - the payment of EDC is not for carrying out any specific work to be done by HUDA for and on behalf of the assessee but rather DTCP which is a Government Department which levies these charges for carrying out external development and engages the services of HUDA for execution of the work. - There was no TDS liability and, therefore, the impugned penalty was not leviable - AT Highlights Income Tax Wed, 30 Dec 2020 11:33:24 +0530 https://www.taxtmi.com/highlights?id=56125